Tunisia has introduced a new decree-law, number 2 of 2026, which amends and complements the decree-law number 13 of 2022 related to penal reconciliation and the allocation of its resources. According to Amel Hammami, an attorney at the Court of Appeal, this new text represents a new stage in the evolution of this mechanism and its effective implementation. The decree-law was published in the Official Journal of the Tunisian Republic on September 30, 2026.
The penal reconciliation mechanism is an exceptional process introduced by the legislator as part of the evolution of penal policy, aiming to move beyond an approach primarily based on imprisonment sentences in favor of a penal justice system that focuses more on reparation and the recovery of public funds. Amel Hammami explained that this mechanism has undergone three main legislative stages, namely decree-law number 13 of 2022, law number 3 of 2024, and the new amendment adopted on September 30, 2026.
The new amendment does not undermine the device established in 2022 but rather constitutes a new stage in its evolution and implementation. The legislator has defined the individuals concerned by the reconciliation and the infractions that can be subject to it, particularly economic and financial infractions. The temporal scope of the device covers facts prior to 2022. These elements were already among the criteria examined by the National Penal Reconciliation Commission.
The new decree-law introduces amendments concerning the rules related to provisional reconciliation and the allocation of resources generated from it. Regarding provisional reconciliation, the amendments to article 25 of decree-law number 13 of 2022 provide that the National Penal Reconciliation Commission approves a provisional reconciliation project that includes the payment of at least half of the sums due, with a deadline for settling the remainder not exceeding two years.
The commission can, however, propose a rate lower than 50% when it considers this reduction justified, based on "certain and serious" elements presented by the applicant. This amendment does not only concern payment deadlines but also gives the commission a margin of appreciation to examine the applicant's particular situation and the justificatory elements in their file.
The provisional reconciliation does not definitively end judicial proceedings. It leads to the suspension of penal effects under the conditions provided by law and during the period of execution of the commitments subscribed to within the framework of the reconciliation procedure. In case of non-finalization of the reconciliation or non-execution of the commitments that derive from it, the penal proceedings, trial, or execution of the sentence resume against the applicant.
The decree-law also provides for the allocation of revenues from penal reconciliation to financing projects of national importance and development projects, in accordance with the decisions of the National Security Council. The revenues from penal reconciliation are thus affected by the financing of projects that present an interest and national importance.
Key points
- The new decree-law aims to expand the scope and flexibility of the penal reconciliation mechanism in Tunisia.
- The mechanism allows for provisional reconciliation with a payment deadline of up to two years.
- The decree-law allocates revenues from penal reconciliation to national development projects.
